Category Archives: Citizenship

Dual Citizenship: "Paramount Allegiance-Predominant Claim"

Over at Brock, George posted some information from U.S. Department of State on dual citizenship which is very useful to us.  It says:

From the US Dept of State, 7 Fam 080, the formal and OFFICIAL US Position.

“b. It is a generally recognized rule, often regarded as a rule of international law, that when a person who is a dual national is residing in either of the countries
of nationality, the person owes paramount allegiance to that country, and that country has the right to assert its claim without interference from the other country.”
“e. U.S. Policy on Dual Nationality: When a U.S. citizen is in the other country of their dual nationality, that country has a predominant claim on the person.

So, there we have it. Even the United States says we owe our “paramount allegiance” to our country of residence. That is exactly how most of us are living our lives.
Our countries of residence have “the right to assert its claim without interference from the other country.”
So, why aren’t Canada, France, Switzerland, New Zealand, China,  Russia, Brazil and India telling the U.S. to just FATCA off?  Our “paramount allegiance” is to those countries and those countries have a “predominant claim” to us.

US Senate Finance Committee Submission–Richardson, Yates and Kish

Here’s an excellent submission (Request for Tax Rule Changes) to the U.S. Senate Finance Committee.
This was written by Toronto lawyer John Richardson, University of Toronto professor Dr. Stephen Kish and (this is huge!) U.S. attorney Willard Yates.  Mr. Yates’ involvement is significant because he retired from Office of Associate Chief Counsel (International) (ACCI), Internal Revenue Service after 31 years of service.
The 32 page comprehensive submission deals with everything from problems of citizenship based taxation to the financial and psychological costs of renouncing US citizenship. Despite the complexity of issues covered, it is quite easy to understand for most of us who have been around this issue for a while (although newbies may very well find it overwhelming and frightening).
The report is also posted at, John Richardson’s Canadian website designed to counsel US citizens abroad who find themselves having to live in a FATCA and FBAR world.

Have you just learned that the United States considers you a US person? (Updated February 6, 2014)

February 6, 2014 Update: Yesterday, Finance Canada announced an IGA with the United States that may change some of the information presented here.  We will update as more information becomes available and we better understand what it may mean.

Perhaps you’ve just read one of the sensationalist IRS-propaganda articles in the media that says every person born on US soil is a US citizen and must file income tax reports to the US, and are at risk for huge penalties. Perhaps you heard about this situation through another person who has a US connection. Either way, you’re probably confused about what this means and what you need to do about it.  Continue reading Have you just learned that the United States considers you a US person? (Updated February 6, 2014)

Cruzing in Reverse

Canadian immigration lawyers have said U.S. Ted Cruz should be able to renounce Canadian citizenship “lickety-split” if there are no security or mental health issues.
Cruzing Out of CanadaA letter/article from Lynne Swanson (aka Blaze) to Senator Cruz asks him what’s taking so long to shake his embarrassing Canadian citizenship.  Cruzing In Reverse also tells Senator Cruz how different the situation is for “accidental American” Canadians who simply (like him) want to shake free from their country of “technical” citizenship.
Continue reading Cruzing in Reverse

Santa Is a Canadian Citizen: UPDATE 2013

We told them last year.
Santa is a Canadian citizen! Santa Is Canadian
We warned them then:  Don’t you dare insist Santa is a “US person!.”  Well, the Americans are at it again.
Another Conservative MP and Parliamentary Secretary to the Prime Minister confirmed in the House of Commons last week that Santa is Canadian. Yet, the USA is trying to nail him as theirs.
They’re Baaack! For the holiday season, the Americans are once again insisting the“real” Santa lives in the US. Don’t they know his suit is red and white–not red white and blue?
They probably  issue Santa a Green Card every December to add Christmas color to his all-Canadian suit. Or, maybe they just let him hang out in Alaska so they can impose “substantial presence” on Santa.
US Treasury and IRS are sneaky. They do that so when Santa returns to his real home at the North Pole in Canada with his Canadian HOH OHO postal code, they can nab him as a “US person” and FATCA (Foreign Account Toy Compliance Act) the jolly fellow.
If there is any question about Santa’s citizenship, the fact Canadian Conservatives and Liberals actually agree on that point should prove it. . Liberal leader Justin Trudeau even made a public declaration on television.  Look at what the goodwill of the holiday season can accomplish!
So, will Canadian Finance Minister Jim Flaherty ensure Santa and all other Canadian citizens are protected from IRS and FATCA under Canada’ banking, privacy and human rights laws? Or, will Santa have to join other Canadians in a challenge under Canada’s Charter of Rights and Freedoms?
So far, Minister Flaherty hasn’t responded to our Christmas letter to him. Continue reading Santa Is a Canadian Citizen: UPDATE 2013

Citizenship Based Taxation: Unique or Outrageous

If all countries adopted American citizenship and tax laws, US President Barack Obama, Senator Ted Cruz and Secretary of State would finally agree on one thing. Citizenship-Based Taxation and FATCA are “Outrageous.”
Citizenship-Based Taxation: Unique or Outrageous was published in Tax-News today. This is an international tax publication based in the UK. The article by Lynne Swanson (aka Blaze) was originally published as a Letter to the Editor in Tax News International two weeks ago, but is only available to subscribers there. Continue reading Citizenship Based Taxation: Unique or Outrageous

Help Solve A Mystery

Do you love a good mystery?
If so, Margot Williams is looking for clues to help her solve The Mystery of Fleeing Americans.

Are they “fat cats” or ordinary Americans, living abroad for employment or family reasons?

Her “investigative journalism” seems to lean in the fat cat direction (That explains the extra 10 pounds around my waist since FATCA entered my life 28 months ago!!!)
But, Margot wants you to:

Help us figure out who’s moving out. Take a look at the 9,242 names. If you can identify individuals and their occupations, send an e-mail and I’ll add to our research. If you find a good story, please let us know!

I made a comment on the site, tweeted her and sent her a personal e-mail. Just Me and Lea Turkington have sent her tweets.So, let’s help this “investigative journalist” understand the reasons–even if you are not one of 9242 names on the list.
I hate to spoil a good mystery before you even read it, but: FATCA Did It!

Expatriation Appointments at Vancouver – Now in ONE Meeting!

It’s been months since I’ve seen any availability for Vancouver appointments. Thanks to Cyal8rUS, who posted the following comment on the “About the Isaac Brock Society” page:  Quote “If someone with authorship privileges would be able to blog this: The Vancouver US Consulate FINALLY has new appointments available for “other” ACS services. If you have been trying to book a renunciation appointment, get there quickly.  …” End Quote  So, I posted on Brock and here.  Seems there’s been quite a change at Vancouver.

The Vancouver website says;  “If you would like to make an appointment to renounce or relinquish your U.S. citizenship, please email ”  So, I e-mailed that address a few minutes ago and got an immediate automated reply (very comprehensive with detailed instructions).  Of particular interest is this paragraph [emphasis added]:  Quote “IMPORTANT NOTE REGARDING APPOINTMENTS.  If you arrive fully prepared for your appointment, we will likely process your loss of nationality in one interview.  If you do not have the forms filled out or if you do not have all required original evidence, you will need to return for a second appointment.” EndQuote
So:  (1) only one visit is required, (2) you must book through (not through the online calendar).
Full text of the e-mail after the arrow. Continue reading Expatriation Appointments at Vancouver – Now in ONE Meeting!

The Amygdala or Common Sense?

Have you ever:

  • Stayed in a place where you found cockroaches in the cupboards and that night you were afraid to get into bed, convinced there were cockroaches in the sheets?
  • Had a shower after a walk in the woods to find ticks embedded in your skin, and even after inspecting every square inch of your body still felt bugs crawling all over you?
  • Walked out of your house in the morning straight into a thick spider web, and spent the next several hours brushing away imaginary spiders?
  • Gone swimming in deep water, felt something brush against your leg and practically walked on water to get out of there?

Continue reading The Amygdala or Common Sense?

Saddened Is A Canadian Citizen!

flagFinally! After 36 years in Canada and a very long wait for her citizenship application, Saddened became a Canadian citizen today.
Here is what Saddened sent to me in an e-mail a few minutes ago.  (I’m posting this with her consent)




Congratulations Saddened. Now you need to change your name to Happy.   freedom next exit
Next step on the Road to Freedom is a CLN.